WPC. c]v}Ԭ@V7B:5Ya<ܸC ߕB|aM|a8)t5 Zos#=}Z cj< Oa~3wEwL4sDg`q9& :d5-gԭ(P\` *  X-8dd8% ^^` Adobe PDF0W:\COREL8\TEMPLATE\CUSTOMWP\SKJRI~4T.WPTW:\corel8\template\customwp\Skjritun4.wpt:UE =?EKQW_gmstafl.a.1.a.1.(a)(i)1)a))'\  `TimesRoman3#37=CIQYag1.a.i.(1)(a)(i)1)a)!~NEό|)3|x6Times New Roman RegularUF*MIVJMiWjar texta.@a..  i)*ee=(/LH I '\  `TimesRomanI I '\  `TimesRomanI(ehCEKQW]cioAutoList4a.a.a.a.a.a.a.a.>*SKLSkletur.(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a.8DocumentManagement::ModifiedBooleanTRUE($ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.ABCD %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3u$ !}X,XXXTRW6&A4X3' Letter 6&A43'LetterT|XX,#ggdd  ISUS.,    -zv > *  X-8|dd8% ^^`   (3u$ !}X,XXXTRW6&A4X3' Letter 6&A43'LetterT|XX,#ggdd  ISUS.,    -zv > *  X-8|dd8% ^^`   (3 G$ !}X,XXXTRW6&A4X3' Letter 6&A43'LetterT|XX,#ggdd  ISUS.,    -zv > *  X-8|dd8% ^^`    d (uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.(M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(# d(UhCEKQW]cioAutoList3a.a.a.a.a.a.a.a. " 6u'X!XXXXX!#ggdd  ISUS.,  -zv > *  X-  _  D   8u)X!XXXXX!#ggdd  ISUS.,  -zv > *  X-  _Ԁ>c$"Small Circle"0 )Hairline d !}X!XXXTRW6&A4X3' Letter 6&A43'LetterTXX!#ggdd  ISUS.,    -zv > *  X-8dd8% ^^`   _ 4ABCD(%03  }su @(`Lg  ##  X!Xumbreytingulgumumyfirskattanefnd,nr.30/1992,   lgumumvirWisaukaskatt,nr.50/1988,tollalgum,nr.88/2005,    oglgumumrvinnslugjald,nr.162/2002(yfirskattanefnd   tekurviWverkefnumrkistollanefndar,afmrkun   rskurWarvalds,mlsmeWferWo.fl.).#XX!Q# t   ?3@%`________ Q)  @  %`I.KAFLI    Breytinglgumumyfirskattanefnd,nr.30/1992,meWsWaribreytingum.  }U 1.gr. H   y 2.gr.lagannaorWastsvo:   y YfirskattanefndskalrskurWakrumlumvegnaskattaoggjaldasemlgWerueWa  kvrWuWafrkisskattstj;ra.YfirskattanefndskalrskurWakrumlumvegnaYeirrakvarW  anatollstj;rasemgreinir118.gr.tollalaga.JafnframttekurrskurWarvaldyfirskattanefndar tL tilannarrakvarWanarkisskattstj;raogtollstj;raeftirYvsemmlterfyrirumlgum. ?  y YfirskattanefndskalrskurWakrumlumvegnakvrWunarskattaoggjaldasemlgW   erueWakvrWuWafWrumstj;rnvldumengreinir1.mgr.eftirYvsemkveWiWer  lgum. x  y YfirskattanefndskalrskurWaumsektirvegnabrotaskattalgum,lgumumb;khaldog kC lgumumrsreikninga,eftirYvsemnnarerkveWiWlgum. 6 @&`2.gr.   y EftirfarandibreytingarverWa3.gr.laganna: o   *(g004ABCD"A0J"  A0Jf  y2g  a  .3  Ԉ0    1.mgr.orWastsvo:A0Jf ݌b :!   Ќ  "B;"  B;X 0 y 2g3  0y y    e   AWilamlserheimiltaWskj;takvrWunrkisskattstj;ra,tollstj;raeWaannarsstj;rn -!" valds,sbr.1.og2.mgr.2.gr.,tilyfirskattanefndar.MeWhugtakinustj;rnvalderlgum !# YessumttviWYaWstj;rnvaldsemtekiWhefurkvrWunsemkranlegertilyfirskatta "$ nefndar.B;X ݌#f%   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWsins?skattaWilar 2.mgr.ogstaWsamaorWshvarvetnaannarsstaWarlgun Y$1 & umkemur(viWeigandibeygingarfalliogtlu):mlsaWilar.A0J݌$% '   Ќ  "A0J"  A0Jd y2g  c  .3  Ԉ0    3.mgr.orWastsvo:A0Jd݌%!(   Ќ  "B;"  B;V0 y 2g3  0y y    e   ViWkvrWunsektaskv.3.mgr.2.gr.kemurskattranns;knarstj;rirkisinsframsem &") krfuaWilinemaannaWstekiWframlgum.B;V݌']#*   Ќ   P(($+ @&`3.gr. (  y 0staWorWsins?rkisskattstj;ra 1.og2.mgr.5.gr.lagannakemur:stj;rnvalds.  @&`& , 4.gr. a  y EftirfarandibreytingarverWa6.gr.laganna: T, ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWsins?rkisskattstj;ra 1.og2.mlsl.1.mgr.ogorWsins?Rkisskattstj;ri 2.  mgr.kemur:stj;rnvaldi;stj;rnvalds;og:Stj;rnvald.',A0J ݌   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    3.mgr.orWastsvo:A0J݌    Ќ  "B;"  B;0 y 2g3  0y y    e   Innan45dagafrYvaWstj;rnvaldibarstkraskalstj;rnvaldhafalagtfyriryfir  X skattanefndumsgnumkruna,eftirYvsemYaWtelurtilefnitil,ogYauggnsemum K #  rWir2.mgr.Jafnframtskalstj;rnvaldsendaviWb;tarupplUsingarefmlavextirYykja    veraYesseWlisaWstWastilYessaWaflafrekarigagna.B;݌     Ќ  "A0J"  A0J& y2g  c  .3  Ԉ0    0staWorWsins?rkisskattstj;ra 4.mgr.kemur:stj;rnvalds.A0J&S݌    Ќ  "A0J"  A0JV y2g  d  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:A0JV݌wO    Ќ  "B;"  B;d0 y 2g3  0y y    e   XrttfyrirkvWiYessarargreinareryfirskattanefndheimiltaWtakamltilupp B  kvaWningarrskurWarnYessaWleitaumsagnarstj;rnvaldssmliWtaliWeinfaltr    lausnarogekkiYrfflungagnafrstj;rnvaldi.B;d݌    Ќ  @&`5.gr. nF  y 0staWorWanna?rkisskattstj;ri 2.mlsl.og?rkisskattstj;ra 3.og4.mlsl.1.mgr.7. 9 gr.lagannakemur:stj;rnvald;stj;rnvalds;og:stj;rnvaldi.  @&`6.gr. r  y 0staWtilvsunarinnar?3.mgr. 13.gr.lagannakemur:2.mgr. e= @&`7.gr.   y EftirfarandibreytingarverWa15.gr.laganna:  ! !"A0J"  A0J! y2g  a  .3  Ԉ0    1.mgr.orWastsvo:A0J!"݌i   Ќ  "B;"  B;"0 y 2g3  0y y    e   BrskurWuryfirskattanefndarerfullnaWarrskurWurstj;rnsUslustigi.B;""݌\4   Ќ  "A0J"  A0J# y2g  b  .3  Ԉ0    0staWorWanna?rkisskattstj;ri og?hann 1.mlsl.3.mgr.kemur:stj;rnvald;og: ' stj;rnvaldiW.A0J#*$݌   Ќ  @&`8.gr. `   y 18.gr.lagannaorWastsvo: S+!  y XegaryfirskattanefndhefurlokiWrskurWimlsskalhnsendamlsaWila,umboWsmanni " hansogstj;rnvaldieintakrskurWar.Stj;rnvaldskalframkvmagjaldabreytingarsemstafa # afrskurWiyfirskattanefndaraWjafnaWiinnantuvirkradagafrYvaWrskurWurbarst.RW  $ herraerY;heimiltaWkveWameWreglugerWaWyfirskattanefndframkvmigjaldabreytingar !W% ervarWakveWnaskattaog/eWagjld.MlsaWilumskaltilkynntumniWurstWumlsogbreyt J""& ingugjaldabyrgWarbrfi,almennrip;stsendingueWarafrnt. #'   II.KAFLI $ )  BreytinglgumumvirWisaukaskatt,nr.50/1988,meWsWaribreytingum.  v%N!* 9.gr. A&"+ ( y 5.mgr.29.gr.lagannaorWastsvo:  '",  y greiningumskattskylduogskatthWmberaundird;mst;la. '#-  (z$. @vv&`10.gr. (  y 0staWorWsins?rkistollanefndar 3.mgr.36.gr.lagannakemur:yfirskattanefndar.    &  III.KAFLI a  Breytingtollalgum,nr.88/2005,meWsWaribreytingum.  T, 11.gr.   + y 0staWorWsins?rkistollanefndar 1.mgr.21.gr.og3.mgr.117.gr.ogorWsins?rkistolla  nefnd tvvegis3.mgr.125.gr.lagannakemur:yfirskattanefndar;og:yfirskattanefnd.'+   @vv&`12.gr. K #   y 3.mgr.38.gr.lagannafellurbrott.    @vv&`13.gr.    y 44.gr.lagannafellurbrottsamtfyrirsgn. wO  @vv&`14.gr.     y 118.gr.lagannaorWastsvo,samtfyrirsgn:   @ww`Krurtilyfirskattanefndar. {   y TollskylduraWiligeturskotiWrskurWitollstj;raumendurkvrWunskv.111.!113.gr., nF sbr.114.gr.,rskurWitollstj;raumleiWrttinguskv.116.gr.,krurskurWiskv.117.gr.og 9 kvrWuntollstj;raskv.21.gr.og2.mgr.145.gr.tilyfirskattanefndar.   y UmmlsmeWferWfyriryfirskattanefndfereftirlgumnr.30/1992,umyfirskattanefnd.  @vv&`15.gr. e=  y Tilvsunin?skv.9.mgr.118.gr. 3.mgr.125.gr.lagannafellurbrott. 0   IV.KAFLI   Breytinglgumumrvinnslugjald,nr.162/2002,meWsWaribreytingum.  i 16.gr. \4 11 y 0staWorWsins?rkistollanefndar 2.mgr.13.gr.lagannakemur:yfirskattanefndar. ' @vv&`17.gr.   y LgYessiWlastgildi1.janar2015ogfrYeimtmatekuryfirskattanefndviWllum `  ;loknumgreiningsmlumfyrirrkistollanefnd. S+! @#`_____________ J""& @ `X!XSamYykktAlYingi_15._Ԁdesember2014.#XX!3#